Ranked next was office supply store Office Depot, with US$1.6 billion ($2.95 billion) in sales, followed by competitors Staples at US$950 million ($1.75 billion), and computer seller Gateway at US$760 million ($1.4 billion) in online sales.

The list contains those companies that generate at least 50 per cent of their sales by dealing directly with consumers.

The consultancy said Amazon.com accounted for 22 per cent of all sales for 50 companies ranked in the study.
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The study also found that eight of the top 10 ranked retailers were "multichannel", meaning they offered goods through both the Internet and other venues, such as mail order and store locations, last year. That figure was at five in 2000, and three in 1999.